关于推进数据资产入表的观察与思考  

Observations and Reflections on Promoting the Inclusion of Data Assets in Financial Statements

作　　者：冯志波[1] 董红杰 FENG Zhibo;DONG Hongjie

机构地区：[1]安阳工学院商学院 [2]河南财经政法大学会计学院

出　　处：《价格理论与实践》2024年第6期16-21,224,共7页Price:Theory & Practice

基　　金：河南省软科学项目“‘双碳’目标下数字经济促进制造业转型升级效率及作用机理研究”(项目编号:202400410005);河南省哲学社会科学规划项目“河南省制造业企业数字化转型促进企业绩效提升路径研究”(项目编号:2022BJJ016);河南省高等学校哲学社会科学应用研究壮大项目“新时期河南省中小企业高质量发展研究路径”(项目编号:2022YYZD01)

摘　　要：数字经济时代,对数据资产的高效利用和管理,已成为企业提升竞争力、实现可持续发展的关键所在。《企业数据资源相关会计处理暂行规定》的发布,从国家层面统一了对数据资产的会计确认、计量和报告。2024年1月1日,数字资产入表进入落地执行阶段。通过对2024年企业数据资产入表的实施情况进行观察分析,总结其特点和意义,发现入表企业的行业背景和类别呈现多元化,各地城投公司和类城投国企在数据资产入表方面表现相对踊跃,但企业数据资产入表的表现不够稳定、成熟。本文分析了企业在开展数据资产入表过程中存在的一些认识误区,对如何推进企业数据资产入表进行思考,提出应避免数据资产的错认,规范数据资产入表的会计处理,完善数据资产入表政策,推动数据要素市场健康发展。In the era of the digital economy,the efficient utilization and management of data assets have become crucial for enterprises to enhance their competitiveness and achieve sustainable development.The issuance of the"Interim Provisions on the Accounting Treatment of Enterprise Data Resources"has unified the accounting recognition,measurement,and reporting of data assets at the national level.Since January 1,2024,the inclusion of digital assets in financial statements has entered the implementation stage.Through the observation and analysis of the implementation of the inclusion of enterprise data assets in financial statements in 2024,this paper summarizes its characteristics and significance,and finds that the industry backgrounds and categories of the enterprises that include data assets in financial statements are diversified.Urban investment companies and state-owned enterprises similar to urban investment companies in various regions are relatively active in this regard.However,the performance of enterprises in including data assets in financial statements is not stable and mature enough.This paper analyzes some common misconceptions that enterprises may have during the process of incorporating data assets into their financial statements.It reflects on how to advance the inclusion of data assets in financial reporting and proposes measures to avoid misidentification of data assets,standardize the accounting treatment for data asset recognition,improve policies related to data asset inclusion,and promote the healthy development of the data factor market.

关 键 词：数据资产 数据资源 会计科目 会计计量 

分 类 号：F275[经济管理—企业管理] F49[经济管理—国民经济]